Kopke.pdf

David A Kopke, Petitioner V Township Of Franklin, Respondent · 24-003999-TT

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GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

RECEIVED 

0CT 07 2024 

MICHIGAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

906-231-4231 

First Name 

M.I. 

Last Name/Company Name 

David 

A 

Kopke 

Mailing Address (No., Street, P.O. Box or Rural Route) 

22614 Highway Loc Rd 

City or Town 

State 

ZIP Code 

Calumet 

MI 

[49913 

Telephone Number 

Fax Number 

dakopke@mtu.edu 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

906-231-1023 

First Name 

M.L 

Last Name 

Diane 

L 

Kopke 

Firm Name (if any) 

Address (No., Street, P.O. Box or Rural Route) 

27919 McCallum Lane 

City or Town 

. 

State 

ZIP Code 

Lake Linden 

MI 

49945 

Telephone Number 

Fax Number 

kopkediane@gmail.com 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

area 

GRETCHEN WI 

a 

ARLON 

|. BROWN, DPA 

HITMER 

M: 

5 

3 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

DIRECTOR 

Section 3: Subject Property Information 

Parcel identification Number: 

31-006-005-026-00 

How many 

If you are appeniing more than one parcel, are they contiguous or adjoining? 

parcels are you 

) 

rs 

appealing? 

0 veut 

[Ino 

*If yes, use a multipla parcel form for information ragarding any contiguous parcels, 

1 

*If no, you must fila separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No,, Street, City, ST, ZiP) 

[if multiple, list first property's address) 

22581 Highway Loc Rd; Calumet, MI 49913 

Taxing Authority (City or Township) 

County 

Franklin Township 

Houghton 

Classification of Proporty: 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Gutover 

Developmental 

[4 

Utility 

{check one) 

] 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

OJ qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Upon receiving the Summer 2024 property tax bill (Attachment 1) that showed PRE/MBT % of 0.0000, 

| mailed a 

Principal Residence Exemption (PRE) Affidavit (Attachment 2) to Assessor Laura Erhart on 08/09/2024 as property is * 

unoccupied adjoining or contiguous property that Is classified residential”. On 09/05/2024 Assessor Erhart denied PRE 

(Attachment 3a and 3b) checked reason "b, The property claimed is not the owner's principal residence” and wrote * 

Owner has a PRE @ 22614 Hwy Loc Rd & receives mail there. Cannot have @ 2 homes", On 09/06/2024 

| emailed 

Assessor (Attachment 4) that all PRE requirements are met, 

| own the subject property, it is unoccupied, adjoining and 

contiguous to property 1 currently claim PRE on (22614 Highway Loc Rd). There is a house on the parcel that is 

unoccupled and unfurnished. 

| maintain the property, use the outbuildings and sauna for my personal use. 

It Is 

essentially an extension of my home. 

| asked her to reconsider. The Assessor has not responded to this email, For 

clarification, 

| am including a survey (Attachment 5) that shows the location and relationship of the properties. Per 

Michigan Department of Treasury Principal Residence Guidelines (Attachment 6a and 6b) adjoining or contiguous 

property must only be unoccupied (without human occupants), not vacant. The property is unoccupied so it qualifies 

for PRE." 

Section 6; Jurisdictional Issues 

List the tax year(s) denled: 

2024 

Indicate who denied the exemption under appeal:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *required 

Petittoner or et do 

Signature: 

Ist 

WU Ande H 

04 (a

“1/8 ok #0, 

0 TAXPAYER] 

JABLE 

TULY. 

2024, AFTER 

LL 

JULY 

1 

\DMIN FEE & 

1% INTEREST 

P 

MONTH INCLU 

20700 

D0E=00Y-02! 

BALANCE’ OI 

TECTED AT 

THE TOWNSHIP OFFICE 

1, HANCOCK 

ON) 

5M 9AM:5F 

[IONS 

ant 

R

ATTHEHIPENT 

A 

r Property Tax Bills to the 

Affidavit dated 

TO: Laura Erhart, Assessor 

¢ Summer and Winte 

uture Notices of Assessment an 

Alo please so 

was shown on the Property Transfer 

22614 Hwy Loc Rd; Calumet, M1 49913 address as 

3/11/2024. {Copy enclosed) Thank you 

Crnipal Keswaence exempuon (PRE) Affidavit 

1e 

tusuiod under authority of Public Act 206 of 1693, 

pS 

) 

- 

Road the Instructions before comploting the form, This form must be fod with (he assessor for the city ol 

AUG 

1 42024 

township where the proporty Is focalad. Do not submit this form If the property Is not your princlpa 

| 

resldonce andlor any of the disqualifying factors apply as Hsted In MCL 211.7(cc). For Information 

|- 

ragarding the PRE, please review the PRE Guidelines al www.michlgan.govipro. 

By 

Typa or print in biue or black ink, 

PART 1: PROPERTY INFORMATION Type or print loglbly. Use a separate form foreach properly lax identification number. 

1 

Proporty Tax ldontdfication Number 

2, Nama of Local Unit (Check Township or Gily)[ 

3. County 

31-006-005-026-00 

K oun Eakin 

Houghton 

A. Btraot Address of Proporty (Provide eo Complate Addross) 

22581 Highway Loc Rd; Calumet, MI 49913 

5 Nami of wrier (First, Mido, Last) 

G6. Ownor'a Last Four Ligits of Social Securily Humber | 7. Owner's Daylime Tolophone Number 

David A Kopke 

EE 

(906) 261-4231 

8, Nama of Go-Owner (First; Middle, Last) 

9. Co-Ownur'y Last Four Digits of Social Securify Number | 10, Co-Ownur's Daytime Telophann Number 

11. Data you owned and occupled tha property In fina 1 

.. 

.. 

1.03/11/2024 

The proporty In line 

1 above Is my: 

1a. 

Dernelpal rosldonco 

Month 

Oay 

Year 

ih, 

BW Unoccupied adjoining or contiguous property thal is classified residential or imber-cutover, 

12, 

List the percontage (100% to 1%) of the properly that Is accupled by the owner claiming the properly as a principal 

rostdonge. 

{f the properly has more than ono ome on ll, ils a mulli-dwolling, uaod for purposes other than a 

principal residence, of parlially rented, the owner may claim only a parilal exemption, Ploase consult with your 

local assessor to dolottiine the porcontago of tho exeription the owner Is allowad to claim In.lhesa situations........ 

tf 

100 % 

13. Have you or your spouse claimed a principal residence exemption for another Michigan principal residence? ann 13. 

Yes 

1] Ho 

14. 

If yes 

to 13, anlar tha property address and parcal number: 

22614 Highway Loc Rd; Calumet, MI 006-005-026-50 

15. 

1f yos to 13, have you rescinded that principal rosidance exemplion? ...v....e.swrmmamrmms 

mss 18, 

O Yes 

[2 No 

16. Do you or your spouse claim a similar exemplion, credit or deduction on property located in another stale?......... 16, 

J Yes 

Xi No 

17. ilyes lo 16, enter the property address and parcel number: 

18. Have yout of your spouse filad a lax roturn bs a non-resident of Michigan or resident of another state? 

............. 18. 

J Yas 

No 

19. 

If yes lo 18, enter the state: 

PART 

2: CERTIFICATION. 

| 

Certification: | cortity undor penalty of porjury that | own and ccetipy as a principal residence on the dale stated in Line 11 and that | have not claimed 

a substantially similar axemplion/deduston/crodit In property In another stale, and that the Information contained on this document Is true and correct 

to tha bast of my knowledge. 

20. = 

‘ 

Bhly 

21. C&Gwrer's Signature 

Data 

22. Maing Address, if Different than Property Address Above

ARMs 

ATT HANIRENT FA 

Michigan Department of Treasury 

42 (Rev. 7.22) 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1803 

With this notice, you are notified that the Principal Residence Exemption on the property Identified below has 

been denied. If you have questions about the denial, you may conlact your local government of follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines at www.michigan.gov/pre, 

Type or print In blu or black Ink 

Saree 

for 

VRS 

Si 

1. 

Property tax identification number 

2, Name of Local Unit {Check Township or City)} 

3. County 

I 

‘ 

006-005-026-00 

Ho Baie 

HougHTON 

4, 

Street address of proparty (Provide a Complete Address) 

22581 HIGHWAY LOC RD 

5. 

Name of Owner (First, Middte, Las() 

[2 

mbar 

7. 

Owner's Daytims Talephone Number 

KOPKE DAVID L 

900 23-423 

8. 

Nama of Co-Owner (First, Midis, Last) 

9, i 

10. Co-Owners Daytime Telephone Number 

11. 

Malling addraas if different than property address (street or RR#, city, state, Zip code) 

226 

Huy lec ed Glia 

ty 

4913 

Your exemption was denled/adjusted for the following reason: 

. 

a 

0 

a. The owner is not a Michigan resident, 

Oro hos ° bea @ 22Lt 

Py bee ee 

“B-b. The properly claimed Is not the owner's principal residence. 

Conve 

lo " 

® 

2 Worvas 

[] 

¢ The person claiming the exemption is not the owner. 

[[] 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

2 

[0 

e. Other, 

13, Claim Danlad for Calendar Year(s): 

14. 

Percantage Adjusted to: 

(see Instructions) 

. 

004 

Ne) 

% 

15. Name of the Local Assessor (Print or Type) 

Lenco Eeay i” 

\ 

16. sors Local Assessor 

) 

SY 

09-05-20 pa 

ott 

Pheer 

18. Address and Telephones Number of Local Government 

0 Bo 

devo nal, 

17, Dale 

if you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib, You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and

HrracHmens Fb 

From: Laura Erharl <[ranklinlownshipassass 

all.come- 

Sent: Thursday, September 5, 2024 4:27 PM 

To: Franklin Township <{ranklintownshind1 @gmail.com>; Lisa Mattila 

Cc: dakopke@miu,edu <dakopke @miu,edu>; Franklin Supervisor 

<{ranklintownshipsupervisor@gmail.com>; Jakob Djerf 

<Jaikob@houghtoncounty.net>; Jason Coffey <jason@houghtoncounty.nel> 

Subject: PRE denial 

Jodi, 

Attached is a denial of a 2024 Principal Residence Exemption (PRE) 

request for the parcel indicated below. 

The supporting documentation is attached. 

This is_an FYI, there is no adjustment to be made. 

2 

[| 

Parcel #: 006-005-026-00 

| 

Owner: KOPKE DAVID L 

Ac 

| 

LGeneral [2 owmerinio 

(7) 

3 Taxintol®).| 

4PRE 

Send To: 

{Cwner 

v | Change Da} 

PropentyAddress 

an Di inne = 

| Prefix: 

ste 

225810 Unit/Apt 

HL 

on] 

v] 

Name: 

micrwarLoCRD 

City: CALUMET 

| 

Cross Strest/Census.. 

| 0 Extra Addresses 

“Ovimer Information Clear 

— 

Owner; 

KOPKE DAVID L 

Name Extra: 

Care Of 

i 

Address) 22614 

HWY LOCRD

ATTACHMENT 

Hf 

David A Kopke 

22614 Highway Loc Rd 

Calumet, M149913 

September 5, 2024 

Laura Erhart 

Franklin Township Assessor 

PO Box 13 

Watersmeet, MI 49969 

RE: 006-005-026-00 - 22581 Highway Loc Rd; Calumet M149913 

Ms.Erhart, 

| received the Notice of Denial of Principal Residence Exemption. You checked item 12 b. The property 

claimed is not the owner's principal residence and added comment “Owner has a PRE @ 22614 Hwy Loc 

Rd & receives mail there, Cannot have @ 2 homes”. 

According to the “Michigan Department of Treasury Principal Residence Exemption Guidelines”: 

Item 4. In order to qualify for a principal residence exemption on an adjoining or contiguous parcel, the 

subject parcel must be: (1) owned by an owner as defined by MCL 211.7dd(a}; (2) unoccupied; (3) 

contiguous to the parcel containing the property owner's principal residence; (4) classified as residential 

or timber-cutover; and {5) claimed by the owner of the property by filing an affidavit with the local tax 

collecting unit in which the property is located. 

This parcel meets all 5 requirements. It is adjoining on its west side and also directly across the road 

from my existing owner’s principal residence. 

Item 120. Paragraph 2. As such, to be considered unoccupied and qualify for the principal residence 

exemption, it does not need to be completely empty, but it must be without human occupants such as a 

tenant or resident... 

There is a house on the subject parcel, however it is unoccupied and unfurnished so does qualify for PRE. 

| maintain the grounds and use the outbuildings for personal storage and personal use of the sauna. Itis 

essentially used as an extension of my current home. 

| would like you to reconsider your determination. if you choose not to, 

| will appeal to the Michigan Tax 

Tribunal. Please let me know your decision. Thank you.

20030 - 007 qy ATTACHMENT & 

) 

CERTIFICATE OF SuRy py |W 

aren Ficeipal Residence Evemphon 

Denied by Assessor. Fring; a/ 

Kesidense Exemption CFREVIH duyit 

175 wunoelupied aulypining 

or 

Centiquou 

y Phat 2¢ nos: fied 

9 

PACE 

1 OF 3 

FOR: DIANE KOPKE 

22614 HICHWAY LOCATION ROAD 

CALUMET, 

MICHICAN 

49913 

SURVEY OF PROPERTY LECALLY DESCRIBED AS: 

SEE PACES 2 & 

3. 

IR 

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ATTACHMENT 

(a 

boom Muhian Degertment of i” 

sidelines 

Frincipal Res idervie Exempt 

Of 10.17 

CHAPTER 6: ADJOINING OR CONTIGUOUS PROPERTY 

In accordance with MCL 211.7dd(c), a "Principal Residence" includes all of an owner's 

unoccupied property classified as residential or timber-cutover that is adjoining or contiguous 

to the dwelling subject to ad valorem taxes and that is owned and occupied by the owner. The 

statute does not define the terms “adjoining” or “contiguous”. However, according to Black's 

Law Dictionary Deluxe 9" ed. (West Publishing Co.) “adjoining” means, “touching; sharing a 

common boundary” and “contiguous” means, “touching at a point or along a boundary”. 

s a result, in order to qualify for a principal residence exemption on an adjoining or contiguous 

parcel, the subject parcel must be: (1) owned by an owner as defined by MCL 211.7dd(a); (2) 

unoccupied; (3) adjoining or contiguous (i.e. touch or share 

a common boundary) with the 

parcel containing the property owner’s principal residence; (4) classified as residential or 

timber-cutover; and (5) claimed by the owner of the property by filing an affidavit with the local 

tax collecting unit in which the property is located. 

See Chapter 2 to learn more about ownership requirements and see Chapter 5 to learn more 

about claim requirements. 

PROPERTY CLASSIFICATION REQUIREMENT 

111. What types of property classifications are there? 

MCL 211.34c defines there are six real property classifications which are the following: 

Residential 

Agricultural 

Commercial 

Industrial 

Developmental 

Timber Cut-over 

og hw 

112. What property classification is required for an adjoining or contiguous property to be

ATTACHMENT 

UNOCCUPIED REQUIREMENT 

119. 

Is an adjoining or contiguous property required to be vacant to qualify for the principal 

residence exemption? 

Is in Eldenbrady v i ofA Albion, 294 Mich ARS 251, 816 Nw2d 

word vacant does not appear in the text of MCL 211. 74d(0). 

120. What is the difference between “vacant” and “unoccupied” property? 

The Michigan Court of Appeals in Eldenbrady v City of Albion, 294 Mich Ape 251, 816 NW2d 449 

(2012), dEdircd vacant Fprapery to mean gampletaly empty. While the Court 

d 

” The Court noted that an occupant is a 

tenant or resident. 

As such, to be considered unoccupied and qualify for the principal residence exemption, it does 

not need to be completely empty, but it must be without human occupants such as a tenant or 

resident. Whether or not a property is unoccupied is determined by the facts of each individual 

case and the taxpayer has the burden of proof to confirm the property is unoccupied. 

121. Chris owns Blue Acre which contains Chris’ principal residence. Chris also owns Red Acre 

which is classified residential and it is adjoining or contiguous to Blue Acre. Red Acre contains 

a dwelling in which Chris’ caretaker resides. Is Red Acre considered unoccupied qualifying 

Chris for the principal residence exemption on Red Acre? 

No. Chris does not qualify for the principal residence exemption on Red Acre since Red Acre is 

not unoccupied. Red Acre is not unoccupied since it contains a dwelling in which Chris’ 

caretaker resides. 

122. Chris owns Blue Acre which contains Chris’ principal residence. Chris also owns Red Acre 

which is classified residential and is adjoining or contiguous to Blue Acre. Red Acre contains a 

garage in which Chris stores his vehicle. Is Red Acre considered unoccupied qualifying Chris 

for the principal residence exemption on Red Acre?

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